Law on payment and encrowing of tax and tax requirements (tax law).

Date	LOGI-2005--06-17-67
Ministry of	Treasury
Last modified	LAW-2016-06-17-42
Published	In 2005 booklet 8
Istrontrecation	01.01.2009 01.01.2008
Changing	LO-1952-11-21-21-2
Announcement	17.06.2005
Card title	Tax payment law sbl.

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Capital overview :

• Part I. Inleading provisions (Section 1-1-1-3)
• Chapter 1. Lovens Scope (Section 1-1-1-1-3)
• Chapter 2. Inneed authorities and payment recipients (Section 2-1-2-8)
• Chapter 3. Case Processing (Section 3-1-1-3)
• Part II. Preshot on tax and reckoning (Section 4-1-8-5)
• Chapter 4. Preshot on tax (Section 4-1-4-8)
• Chapter 5. bullet stretch (Section 5-1-5-16)
• Chapter 6. Preshot tax personal and unpersonal tax rate (Section 6-1-1-6-7)
• Chapter 7. Interbill (Section 7-1-7-4)
• Chapter 8. Prejudice of tax between the tax rejectors (Section Section 8-1-8-5)
• Part III. Almemorial settlement regulations mv. (SECTION 9-1-12-1)
• Chapter 9. Payment (Section 9-1-9-3)
• Chapter 10. Due (Section 10-1-10-60)
• Chapter 11. Rents (Section 11-1-11-7)
• Chapter 12. Preliminary (Section 12-1)
• Part IV. Honest settlement regulations (Section 13-1-15 -2)
• Chapter 13 Motab (Section 13-1-13-6)
• Chapter 14 Tvangsconsummation and Security Health (Section 14-1-14-21)
• Chapter 15 Payment Deferral and Pay Date-Lepumping (Section 15-1-15 -2)
• Part V. Different provisions (Section 16-1-19-3)
• Chapter 16 Responsibility Rules (Section 16-1-16-51)
• Chapter 17. Raftertime (Section 17-1-17-2)
• Chapter 18. Punishment (Section 18-1-18-3)
• Chapter 19. Istrontrecation, transition regulations and changes in other laws (Section 19-1-19-193)

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Ikr. 1 jan 2008 for certain tax requirements, see Section 19-1, the entire law is ikr. 1 jan 2009. -Jof. former law 21 Nov 1952 # 2.

Part I. Inleading regulations

Chapter 1. Lovens Scope

SECTION 1-1. Scope

(1) The law applies to the payment and the creation of tax and tax requirements.

(2) With tax and tax requirements, the

a)

tax on fortune and income and tonnage tax after the tax law (formagues and income tax), tax on fortune and income after law 29. November 1996 # 68 about tax to Svalbard (svalbardtax) and Social Security Tax Act after the Medicaid Act Chapter 23, herders advance tax and back taxes after the chapters 5 to 7 in the law here, as well as claims tax determined by totalled joint settlement after league law Section 9-5 no 8

b)	tax on income by law 13. December 1996 # 87 about tax on fees to foreign artists m.v. (artisttax)

c)	tax on fortune and income by law 13. June 1975 # 35 about the tax overlay of undersea petroleum instances m.v. (petroleum tax), herunder term tax and back taxes after mentioned law

d)	employer tax after the census law chapter 23, herdunder claims determined at totaled joint settlement after the league law Section 9-5 No. 8

e)	inheritance tax by law 19 June 1964 # 14 1 about tax on heritage and certain gifts

f)	mervalue tax after the mervalue tax law

g)	special fees are reauthored by law 19. May 1933 # 11 about special fees

h)	special fees are reauthored by law 19. June 1959 No. 2 about fees regarding motor vehicles and boats

in)	Toll reauthored by the customs law.

(3) With less otherwise specific, the rules apply to the tax and tax requirements accordingly as far as they fit for :

a)	interest after chapter 11, expense and fees determined in the co-hold of this law, the ligance Act and laws mentioned in other clause the letters a to i

b)	Late Tax, Additional Tax, Additional Tax and Additional stoll determined in co-laws or laws as mentioned in other clause the letters a to i.

c)

foreclosure after Section 5-16, law 19. June 1964 # 14 about tax on inheritance and certain gifts Section 43, mervalue tax law Section 21-1, the league law Section 10-6, law 19. May 1933 # 11 about special fees Section 5a, law 19. June 1959 No. 2 about fees regarding motor vehicles and boats Section 5a and tolaw Section 16-16.

d)	liability charges by the League Law Section 10-7.

Ifg. res. 21 des 2007 # 1616 shall the law apply from 1 jan 2008 with exceptions for the following requirements where the Act shall apply from 1 jan 2009 : a. Requirements as mentioned in the Section 1-1 other clause letter a to d, b. claims by the League Law and c requirements as mentioned in the Section 1-1 third clause, and as determined in co-compliance of the laws mentioned in the Section 1-1 other clause letter a-d.

0	Modified by laws 15 des 2006 # 85, 12 des 2008 No. 1 100, 19 June 2009 # 55, 19 June 2009 # 58 (ikr. 1 jan 2010 ifg. res. 6 Nov 2009 # 1347), 25 June 2010 # 40, 13 des 2013 # 122, 18 des 2015 # 116 (ikr. 1 jan 2016). Endres by law 19 June 2015 # 54 (ikr. 1 jan 2017). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).
1	The law has been repealifted, see Law 13 des 2013 No. 110.

Part Article SECTION 1-2. Other public demands

The Ministry of Law may in regulation decide that all or part of the law shall apply to other requirements that are due to the state when the claim has forced basis.

Part Article SECTION 1-3. Feedback requirements

(1) When it at the raising of a tax and tax requirement or at any correction of a conducted settlement, claims of repayment of an amount previously paid the guilt shall be the amount, herunder interest-income, is considered a tax and tax requirements ; the input authorities may collect the amount regardless of whether the recipient has been in good faith. The rules of decay in Section 10-53 apply accordingly.

(2) The first clause applies to the equivalent when the claim is corrected against the mortgage or the one that has been overhauled the promotion. The requirement can also be corrected against tax retypes by the rules in the first clause.

0	Modified by law 15 des 2006 # 85.

Part Article

Chapter 2. Inneed authorities and payment recipients

SECTION 2-1. Tax reformers for municipatigues and income tax, Social Security, Social Security and employer Tax

(1) Formutes and income tax, Social Security and employer Tax is required by the municipal tax collector. Unless otherwise determined, this is also applicable to associated requirements as mentioned in Section 1-1 third clause letter a and b.

(2) Foreshot and employer tax shall be paid to the tax collector for the municipality where the employer is home-hearing or has its head office. Foreshot from corporations and lenders shall be paid to the tax collector for the municipality where the company or the lender has its head office or the Board of Directors has its seat.

(3) Advance tax and retax shall be paid to the tax collector for the municipality tax is printed for.

(4) The first to third clause does not apply to the formagues and income tax for tax payers that do not have lasting ties to the realm and sailors settled abroad, stage tax, petroleum tax and svalbardtax.

(5) The Ministry can in regulation give rules that the tax collector shall collect other requirements, herdunder requirements as mentioned in Section 1-1 third clause letter c and d. The Ministry of Justice can also in regulation also give rules about who should collect advance and employer tax from foreign employers and corporations, and about whom such claims should be paid to.

0	Modified by law 19 June 2015 # 54 (ikr. 1 jan 2016).

Part Article SECTION 2-2. Tax office-rest tax and tax requirements mv.

(1) The Tax Office is the acquisition authority for claims not required by the tax collector after Section 2-1. State's incretion center has the same entry-level authority as a tax office when it endemands such claims.

(2) The Ministry of Justice may in regulation give rules that claim after the first clause shall be paid to other than the tax office. The Ministry of Justice can also determine that the customs region should collect further specific claims after the first clause, nonetheless so that chapter 14 does not apply to the customs region.

0	Modified by laws 15 des 2006 # 85 (ikr. 15 des 2006 and ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 19 June 2015 # 54 (ikr. 1 jan 2016). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 2-3. The Ministry's instructional authority over tax records and about delegation of the authority of the tax optverne

(1) The Ministry of Justice can provide instruction for the tax-creation of the authority they have by the authority they have after the law. The Ministry can also provide instruction for the tax-creation economy management. Governments within the tax-creation enterprise area that of the law has been added to the ministry or the Tax Directorate, can be delegated to the tax repurges.

(2) The Ministry of the Ministry can provide the municipations of the required construction of the tax-creation offices. The Ministry can also provide instruction on technical and work-wise co-arrangement of the tax-creation and tax-market tasks.

0	Modified by laws 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371) who changed by law 29 June 2007 # 70 (ikr. 7 des 2007 ifg res. 7 des 2007 # 1370), 19 June 2015 # 54 (ikr. 1 jan 2016).

Part Article Section 2-4. (Raised by law 19 June 2015 # 54 (ikr. 1 jan 2016).) Part Article Section 2-5 (Raised by law 19 June 2015 # 54 (ikr. 1 jan 2016).) Part Article Section 2-6. (Raised by law 19 June 2015 # 54 (ikr. 1 jan 2016).) Part Article Section 2-7. (Raised by law 19 June 2015 # 54 (ikr. 1 jan 2016).) Part Article Section 2-8. (Raised by law 19 June 2015 # 54 (ikr. 1 jan 2016).) Part Article

Chapter 3. Case management

SECTION 3-1. The relationship of the Management Act and the forced consummation Act

(1) The Prevalence Act applies to the very specific regulations granted in this law.

(2) The ratio of the forced consummation Act is regulated in Section 13-5, 14-2, 14-5 and 14-10.

(3) For the advance printing, the straight case management rules are given in Section 4-3.

Part Article SECTION 3-2. Taushei-liked

(1) The rules of secrecy that apply to determining the individual tax and tax requirements shall apply to the creation of such claims accordingly for any who has the position, position or assignment related to this law.

(2) Rebalance lists or excerpts of such lists shall not be made publicly available.

Part Article SECTION 3-3. Exceptions from the management of the management of the rules of justification, the clavise admission, deferred commit mv.

(1) The foundation of the ordinance after Section 15-2 can be restricted to include information mentioned in the Management Act Section 25 first and otherwise clause if the fortification of the Management Act Section 25 third clause is believed to be able to weaken the possibility of future coverage of tax and tax requirement. Attaches after Section 15-1 third clause first period and Section 15-2 cannot be charged.

(2) The Prevalence Act Section 16, 24 and 25 do not apply to the Act of which meet under the reckoning.

(3) The Prevalence Act IV to the VI if single ordinance does not apply to the Act of Section 16-20.

(4) The Prevalence Act Section 42 does not apply to the ordinance that meet during the reckoning and the ordinance of the year-long marriage for motorwagon.

(5) Kmaking over the tax office of the tax office is set forth for the tax office.

0	Modified by law 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article

Part II. Preshot on tax and reckoning

Chapter 4. Preshot on taxes

SECTION 4-1. Definitions

(1) In this law, with :

a)	impersonal tax breaks : Norwegian and foreign company and device that are self-employed tax-cut, bankruptcy and management living for such subject, state, the county, the county of the county, the county of the county, the county and municipashments.

b)	personal tax rate : Any tax rate, herunder bankruptcy and management living for such tax payers, which do not fall in under the letter a. Death of Death equals with personal tax tyats at the applicability of the provisions of Chapter 4 to 6.

c)	employer : The person who himself or by deputy outpays wages or other allowance or performance as it should be taken to advance or outlays.

(2) When workers are faced with the disposal of others, both employers are responding and mission holder for the duties and responsibility of this law. The equation and responsibility also rests on the one that specifies to be employer in cases after the foreigner Law Section 23 third joints and 24 other clauses. Those responsible can agreement that one of them shall carry out the duties after this law. Such agreement proposals nonetheless only for these duties when and so far this is determined by the tax collector.

(3) The Ministry of Justice can in regulation give closer rules to the padding of this paragrafen, therunder about who shall be deemed as employer.

0	Modified by laws 15 des 2006 # 85, 19 June 2009 # 41 (ikr. 1 jan 2010 ifg. res. 30 oct 2009 # 1324).

Part Article SECTION 4-2. Exit points for the advance printing

(1) Preshot on the formagues and income tax (tax) and Social Security tax to be paid before equation takes place, discharge and is calculated by the provisions of this Act.

(2) For personal tax payers who will pay advances on taxes and Social Security fees during the income year, discharge and calculated

a)	advance traction by the provisions of Chapter 5, and

b)	advance tax by the provisions of Chapter 6.

(3) For impersonal tax payers who will pay advance taxes during the year after the income year, the advance tax is discharged after the provisions of Chapter 6.

(4) Natural resource tax by tax laws Chapter 18 shall for personal tax payers discharge by the rules applicable to the discharge of advance tax for impersonal tax payers.

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 4-3. Shonest case management rules for the advance printing

Prevalence rules do not apply to the discharge of advance and advance tax after the chapters 4 to 6. Ligninglaws case management rules apply accordingly as far as they fit.

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 4-4. Illumination alike

(1) Skateter duties to send those messages and to provide the information necessary for the tax office to be determined and regulatory advance and advance tax in accordance with the provisions of this Part of the Act. The Ministry is giving closer rules about the dairy duty.

(2) The first clause applies to the equivalent of employer.

(3) Skatetyths that do not descendant the duty of sending message or injunction to provide information, or that provide incorrect or incomplete information, do not claim to change the tax office's decision regarding advance or advance tax.

0	Modified by law 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article SECTION 4-5. The site of the advance printing

(1) The bullet discharge is taken by the tax office.

(2) The Tax Directorate can outperform the functions that are attributed to the tax offices.

0	Modified by law 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article SECTION 4-6. Sary rules for advance and advance tax

(1) Endres tax rules after the advance discharge has been made, and this implies that the amount drawn or paid within the income year is not going to respond to the tax that is expected to be discharged, the ministry can, for all tax-rate or Some groups, determine that advance or advance tax should happen after other rates or with any other amount than determined by the advance discharge.

(2) The Ministry of Justice can in regulation give rules about the differential of advance and advance taxes during the income year.

Part Article SECTION 4-7. Additional Advance

Advancharges of tax can be paid with higher amounts than what has been prescribed when the prescribed advance must be assumed to be insufficient to coverage of the tax that will be determined by the equation. Such payment may also be made after the expiration of the income year, but not later than 31. May of the league year.

0	Added by law 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), modified by law 9 May 2008 No. 26, 11 des 2009 # 124. Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 4-8. Full power during war o.l.

(1) When the realm is at war, or war threatens or the realm of independence or security is in danger, the provisions of the law and current ordinance can advance on and final discharge of Social Security, tax to the state, the county of the county, the county of the county, the county's unic and The municipations of the King, when there is no need to facilitate the completion of discharge, payment, encrowing or distribution of advances on taxes and Social Security fees. The king can herders determine honest rules for some groups of tax payers and give rules that certain tax amounts should be transferred to the state until decision whether the final distribution is being hit.

(2) When an area is cut off from connection with the government or for reasons of other reasons, the King may give the county or other local management organs, herunder military authorities, authority to outset such regulations as mentioned in the first clause. Fulpower can be given without regard to the current administrative granularity. If it is strictly necessary, the county of the county can be completed the regulations even if the warrant from the King is yet to be issued.

(3) The regulations that are provided in co-hold of the first and second clause are announced in the manner in which appropriate and shall immediately be co-shared Parliament.

0	Modified by law 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), modified paragrafnumber from Section 4-7.

Part Article

Chapter 5. Foreshot

0	Headline changes by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

SECTION 5-1. Tax cards

(1) Prior to the income of the year, the tax office shall issue tax cards indicating the advance of the advance and how to advance, for all taxable income that must be predicted to obtain migratory income of meaning. The tax office can at any time during the revenue year issue new tax card when made mistakes by the tax card, or when other straight reasons make it unreasonable to not issue new tax cards. Tax cards are made available to employer electronically.

(2) employer duties to obtain tax cards prior to the income year's start for the personal tax cuts employer duties to conduct advance for, and ensure that tax information is updated before each pay-cut, so that The advance stretch is made after the last calculated tax card. The employer cannot use the information for any other purposes other than the set forth by this law.

(3) Prior to the revenue of the year, the tax office is working a tax return for tax cuts, showing calculated advance, calculation basis for the tax brake, and details of who has requested tax cuts for the tax-maker in the preceding income year. The tax office is supposed to draft new tax-line messages if changes are made to the tax card. The tax office should in addition give message to tax cuts when new employers 1 post the tax card.

(4) The Tax Directorate records who has been asking tax cards for tax cuts.

(5) Skatetyts have the right to visibility into their own tax information and in information on which employers have been requested and received tax cards from the IRS.

(6) Board tables and form of tax cards are determined by the Tax Directorate.

(7) The Ministry of Justice can in regulation give closer rules to the padding of this paragrafen.

0	Modified by laws 15 des 2006 # 85 (ikr. 15 des 2006 and 1 jan 2008 ifg. res. 7 des 2007 # 1371), 10 des 2010 # 69, 22 June 2012 # 41 (f o m income year 2014) that changed by law 21 June 2013 # 72.
1	Is supposed to be "employers".

Part Article SECTION 5-2. Fastsetting of the advance-the size of the

(1) The bullet stretch is determined so that the amount of charges drawn during the year, along with any advance tax, as far as possible will respond to the amount that tax and Social Security fees are expected to pose after they bet and rules that apply for the person years.

(2) The leap of bullet can be determined so that the move alone should respond to the expected outlier tax and Social Security tax.

(3) Upon determining the advance of the advance, and by other decisions that meet at the advance stage, there is no consideration for an amount corresponding to 12 percent of the minimum deduction after the tax law Section Section 6-30 to 6-32.

(4) The Ministry of Justice can in regulation give closer rules to the padding of this paragrafen.

0	Modified by law 15 des 2006 # 85.

Part Article SECTION 5-3. Extraction for advance and refund of paid advance stretch

(1) Skatetyths that obviously do not want to be outsize taxes can be exempt for advance.

(2) The IRS is to be exempt for the rest of the year when the tax office finds it deliberating likely that what has already been paid is adequate for coverage of the tax and Social Security tax that will be equalizes for the income year. Is the income dropped away or is the second-straight relationship that makes it deliberating likely that what is paid as an advance is significantly more than the tax and Social Security tax that will be detenable for the income year, the tax office can decide that excess is to be paid back to the tax-maker. Such provision shall only be met when it will seem unreasonable to suspend the repayment until the reckoning is made.

(3) Foreshot and paid taxes related to previous revenue year, can in very frank cases, for example, by mispayouts, repaid to tax rates or to employer.

(4) The Ministry of Justice can in regulation give closer rules to the padding of this paragrafen.

0	Modified by laws 15 des 2006 # 85 (ikr. 15 des 2006 ifg res. 7 des 2007 # 1371), 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 18 des 2015 # 116 (ikr. 1 jan 2016). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 5-4. Pliked to make advance traction

(1) employer duties of own measures to make advances in accordance with it at any time the current tax card and the rules of this chapter

(2) Stock Company, Public Stock Company, as well as equal company and convergence that outpays dividends that are taxable after tax law Section 10-13, duties to conduct advance coverage of the income tax of such dividends. It is taken at the advance of the advance, not consideration for the deductions for screen-ing after the tax law Section 10-12. lender as after appointment of value paper loans, jf. The tax law Section 9-11, outpays the exchange of exchange, as mentioned in the tax law Section 10-11 third joints to the contractual counterpart, duties to conduct advance coverage of income tax of such compensation.

(3) Insurance Company duties to conduct advance coverage of the insurance holder's income tax of taxable year-off of the savings portion of a life insurance policy, jf. The tax law Section 5-20 different joints, when insurance claims that are personal tax rates are asking for it.

(4) The Ministry of Justice can in regulation give closer rules to the padding of this paragrafen.

0	Modified by laws 15 des 2006 # 85, 12 des 2008 No. 1 100, 22 June 2012 # 41 (f o m income year 2014). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article Section 5-4a. Pinterest to conduct tax returns in stock exchange to foreign shareholder and in the exchange of exchange

0	Added by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 5-5. The leap of the

(1) If employer has not received the information set forth by the tax card, and this is not due to negligence or lack of due diligence from the employer's side, the advance will be carried out after the last estimated tax card. If the employer does not have access to information from the last estimated tax card, it shall be made for advance traction by 50 percent. The same applies when it is due to be conducted in benefits following the Medicaid law chapters 4, 8 to 11 and 14 and in disability benefits, staunder mv. as betused as wages. Foreshot in other migratory Social Security benefits, pensions, commodity money, life interest and similar staterity and benefits are made with 30 percent.

(2) employer duties to make advance traction with higher amounts than the following of the tax card or first clause, when the tax-maker raises demands for it in good time before the move is due.

(3) The bullet stretch of Section 5-6 first clause letter d and e is calculated by the company or lender to the amount tax will constitute after the Parliament's ordinance tax for the appropriate year.

(4) Preleap stretch after Section 5-6 first clause letter f is calculated by the company after overall tax rate for average income.

(5) Preleap stretch after Section 5-6 first clause letter g is calculated by the payout to the amount tax will constitute after the Parliament's ordinance tax for the current year.

(6) The Ministry can in regulation give rules that advance traction should be taken after table in part of the migratory income and with a specific percentage rate in the remaining income.

(7) When it for a tax cuts has been issued tax cards in several counties, employer is supposed to make advances after the tax card from the municipality of the municipality believes he should respond taxes to.

(8) The obligation to make advance traction by the provisions of this chapter, but as amends makes it paid advance or equivalent abroad by the individual tax return, the tax collector may be exempt for the tax return after this chapter, if it faces reassuring security for the accordion amount.

0

Changed by law 29 June 2007 # 67 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1370), 6 March 2009 # 14 (f o m income year 2010), 22 June 2012 # 41 (f o m income year 2014), 18 des 2015 # 116 (ikr. 1 jan 2016), 17 June 2016 # 42. Endres at law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 5-6. Youton as it should be made for advance traction in the

(1) With less otherwise determined, advance traction should be taken in taxable :

a)	wages and other benefits that are retaken by the tax law Section 5-10, look nonetheless different joints,

b)	pension, life interest, undersupport and other benefits as being retaken by the Tax Act Section 5-40 to 5-42,

c)	The plot or party that is paid to active participant in fishing and captive business-heredi-and who are resettlement for work or the use of tool as the participant holds. It shall also be made advance in taxable Social Security benefits that be paid to damages for the plots or party as mentioned,

d)	dividends to foreign shareholder, jf. tax law Section 10-13,

e)	-Exchange Compensation to foreign contract counterpart after appointment of securities loan, jf. tax law Section 10-11 third joints,

f)	The return of the savings part of a life insurance policy (capital insurance) when tax breaks that are personal tax tyats are asking for it.

g)

pension, life interest, disability after the Medicaid Act Chapter 12 and disability benefits from other arrangements, which are retaken by the Tax Act Section 5-1 first clause, Section 5-40 or Section 5-42 letter b, jf. The tax law Section 2-3 fourth joints, to people who are not settled in the realm.

(2) Allowance to coverage of costs in connection with execution of work, mission or position is migratory even if it is not taxable, jf. The tax law Section 5-11 different joints.

(3) The Ministry of Justice can in regulation limit the accordion after the first and other clause. The Ministry can also decide that the move should be made in other benefits than mentioned in the first clause.

0	Modified by laws 6 March 2009 # 14 (f o m income year 2010), 19 des 2014 # 82 (ikr. 1 jan 2015). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 5-7. Youton as it should not be made advance in

(1) It shall not be taken to advance traction in :

a)

The statutory holiday decision, salary and benefits as tax is placed as a salary, during the holiday season. Skateters with monthly payment can be released for the draw for a month in the holiday season in the summer and for a half months before Christmas. Skateters with week-, day-or hourly payment can be released for moves for 4 weeks during the holiday season in the summer and 2 weeks before Christmas. The Ministry of Justice can in regulation decide that it for tax providers who have short-lived connectivity to the realm shall be made advance through the full year without any migratory periods.

b)	Life-interest, pension, vartmoney, introductable and supplementary statlist to person with short botid in Norway for a month before Christmas. The deadline does not apply to the amount that first can be lifted after this year's exit.

c)	federate and entertainment contributions.

(2) The free ceiling after the first clause letter a and b does not apply when the move is calculated after Section 5-5 fifth clause.

(3) The Ministry of Regulation can in regulation give closer rules about the completion of the accordion after the first clause, herduring that other benefits should be exemptions from the accordion or that exemption in certain case shall be provided for the second period of time than mentioned in the first clause a.

0	Modified by laws 15 des 2006 # 85, 25 June 2010 # 40, 18 des 2015 # 116 (ikr. 1 jan 2016), 17 June 2016 # 42. Endres at law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 5-8. Closer to the calculation basis for advance stretch

(1) Cash benefits co-count in the calculation basis for advance stretch with its gross amount of time.

(2) Natural benefits co-count in the extent and with the amount set forth by the Ministry of Justice. The Ministry of Justice can in regulation give rules on individual appreciation of natural benefits.

(3) The Ministry may in regulation give rules that allowance as mentioned in Section 5-6 different clauses should be counted as the migratory with the amount that is specified after the allowance fee is reduced by the fixed rates.

(4) The Ministry can in regulation give rules about the calculation of the plot or party that after Section 5-6 first clause letter c shall be added due to the advance of the advance.

Part Article SECTION 5-9. Fradrag in the calculation basis for advance stretch

(1) It shall be made deductions in the calculation basis of :

a)	pension deposits such as employer deductions in salary, and as tax tyats will have demands for deductions for by the equation after tax law Section 6-47 first clause letter a and b and Section 6-72,

b)

----

c)	union accounting firm as employer deductes in salary, and as tax tyats will have demands on deductions for by the equation after tax law Section 6-20,

d)	deductions after tax law Section 6-61 for sea people settled in Norway. The fraper should be 29 percent limited upad to the amount of the ministry determines.

(2) The Ministry of Justice may in regulation determine that at the migratory calculation shall be made other deductions in the calculation basis for advance of advance than mentioned above.

0	Modified by laws 16 June 2006 # 20 (ikr. 1 July 2006 ifg res. 16 June 2006 # 631), 10 des 2010 # 69 (f o m income year 2011), 18 des 2015 # 116 (ikr. 1 jan 2016), 17 June 2016 # 42. Endres at law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 5-10. Completion of advance stretch

(1) The bullet stretch is carried out by the employer, or the company or the lender mentioned in Section 5-4 different and third clause calculates the accordion amount and holds this back in the settlement with the tax-maker. The leap of the year is carried out when admission for the tax-maker to get the allowance paid, although settlement for this first takes place at a later time.

(2) The employer has the obligation to ensure that there are conducted advances also in cases where the tax-maker himself demands its allowance. The IRS duties then repaying the advance of the employer.

(3) When the tax-maker receives natural benefits, the employer is going to conduct advances as far as they account for benefits. Is there no coverage for the overall calculated move in those contotes, duties the employer immediately to report on the relationship with the tax office.

(4) The Ministry of Justice can in regulation give closer rules to the padding of this paragrafen.

0	Changed by law 29 June 2007 # 67 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1370), 12 des 2008 No. 1 100. Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article Section 5-10a. Transparency of the tax move in stock dividends to foreign shareholder and in the exchange of exchange

0	Added by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 5-11. Details of the advance of the

(1) The employer shall untorn provide information on the advance of each calendar month by the rules of a-Enlightenment law. Insurance companies that are migratory after Section 5-4 third clause shall deliver information on the conducted advance traits by the rules of a-information law. Company mv. which is migratory after Section 5-4 other clauses, shall deliver information in the way that the ministry decides.

(2) The Ministry of Justice can in regulation give rules on employer's duty to wage payroll, and about the information on wages and other benefits, migratory mv. to be submitted.

(3) The Ministry can in regulation give rules as the absence of the rules of this paragrafen.

0	Modified by laws 10 des 2010 # 69, 22 June 2012 # 43 (ikr. 1 jan 2015 ifg. res. 26 Sep 2014 # 1220) who changed by law 20 June 2014 # 23.

Part Article SECTION 5-12. Tax rail account

(1) The bullet stretch of Section 5-4 belongs to the Tax and Tax Credits. The one that makes the move should put the amount in on the special bank account (tax-back account).

(2) Holde saldo on the tax return account so high that it at any time covers running tree-channel responses, can running transfer to the account unreleased. Instead of tax rail, it can face the guarantee of enterprise that has the right to drive funding business after the funding enterprise law 1 SECTION 1-4. When made moves exceed the saldo on the tax rail or warranty, the missing amount shall immediately be inserted into the account.

(3) Payment to the tax cut account should happen at the latest business day after salary payment. Garanti or met the tax cut account that will take place in place of deposits, shall be foreclose at salary payment. Without the tax collector's consent, account holder may not be able to defund over tax refunds than by transfer to the tax collector or by transferring the funds to the corresponding account in other bank. Any interest rate return on such bank account falls to the person who makes the move (account holder).

(4) Banking duties to prevent illegal disposal of the tax cut account.

0	Modified by law 29 June 2007 # 67.
1	Raised, see now law 10 apr 2015 number 17.

Part Article SECTION 5-13 Control of employers

(1) The tax collector shall bring control of employers and others who by this law have the obligation to make moves, provide information and conduct advance and outset in compliance with the rules and the cuts granted. The tax collector or the public authority that has the warrant from the tax collector, can make book aftermath of it as duties to make moves, and can therunder demand presented tax cards, migratory and other documents and accounting material that has meaning of the control. With documents also means electronic stored documents. The equations in front also apply to electronic programs and program systems. Also, the tax office or the National Security audit can conduct such aftermath and demand presented documents as mentioned.

(2) Upon review of the enterprise archives, the tax collector or tax office can be copying to data storage media for later review with employer, tax collector or tax office. The Ministry of Justice can in regulation determine the provision of padding and review of the employer control, herunder restrictions for which methods of copying the tax collector can be used.

(3) The Ministry can provide regulation on book aftermath and review of the enterprise archives (the completion of the control of employers).

0

Modified by laws 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 12 des 2008 No. 1 100, 7 des 2012 # 77, 22 June 2012 No. 1 41 (f o m income year 2014), 22 June 2012 No. 1 43 (ikr. 1 jan 2015 ifg. res. 26 Sep 2014 # 1220). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article Section 5-13a. Reput on book transfer

The tax office can impose employers and others who by law have the obligation to conduct advance or outlay, to fulfill their duty to address the accounting, specification, documentation, and retention of accounting information in compliance with rules granted in, or in co-hold of law 19. November 2004 # 73 about book transfer. Please apply for accounting to the board of directors of the Company, contemporary enterprise, association, device, or organization and sent each member. It shall be determined a deadline for compliance. The deadline is supposed to be minimum four weeks and no longer than one year.

0	Added by law 14 des 2007 # 110, modified by law 15 apr 2011 # 10 (ikr. 1 May 2011 ifg. res. 15 apr 2011 # $400). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article Section 5-13b. Reput on revision

(1) When the year-end accounting of an employer that has the obligation to conduct advance or outset, has been determined in violation of the provisions of or in co-law or book-law or good accounting or book-management custom, can The tax office impose that one or more year-end accounting of a registered or state-run accountant in accordance with the Auditor Act Section 2-2 for the following corporation :

a)	stock company in which it has been hit decision in co-powers of the warrant after the acmental law Section 7-6,

b)	company as mentioned in the Accounting Act Section 1-2 first clause 13 organized by a foreign company form as in the vesiest is equivalent to the definition of the stock company in the Stock Act Section 1-1 other clause, and has not been audit-liked by the Auditor Law Section 2-1.

(2) The order of auditing can be provided on the basis of conditions as mentioned in the first clause related to the year accounting for the last fiscal year as well as the three previous years.

(3) The order of auditing can not be made current for more than three fiscal years.

(4) In order of revision, the audit is corrected to the Board of the Company.

(5) The company that gets an injunction on audit can complain about the injunction if it believes that it has no obligation or legal access to post-entry. The complaint must be in writing and should be put forward within three weeks. The tax office may decide that the injunction should not be put into effect until the complaint is settled.

(6) The Ministry of Justice may in regulation determine further rules about the accounting of the audit.

0	Added by law 15 apr 2011 # 10 (ikr. 1 May 2011 ifg. res. 15 apr 2011 # $400).

Part Article Section 5-13c. Reput on retention of fiscal material

1. The tax office can in connection of control impose employers and others who by law have the duty to conduct advance or outlay, to store fiscal material after book-law Section 13 first clause 1 to 4 for more than five years after the fiscal year end.

2. In single-person enterprise, corrected cuts after number 1 to the enterprises of the company. In company, contemporary enterprise, association, institution or device is corrected the injunction of the general manager of the business, or the management leader if the business does not have the general manager.

0	Added by law 19 des 2014 # 82 (ikr. 1 jan 2015).

Part Article SECTION 5-14. Control information from the third-person

(1) Upon the execution of the employer control after Section 5-13, duties banks after claims from the tax collector, to provide information on named employer's tax-return account, as well as any bank guarantee after Section 5-12. On the same terms, the

a)	financial institutions (jf. Financial Affairs Act Section 1-3) and others who run the loan business or loan service as nutrition,

b)	value paper enterprise (jf. Value Paper Act Section 2-3 first clause) and others who have money for Management, and

c)	pension box

duty to provide information on the acquisition and debt accounting of which named person, bo, company or device has or predisposed in the institution of the person. At the acquisition of information after the first and second period, they are obliged to provide information on undercar layers and transactions, herders about who are parties in the transactions.

(2) Any performing or has carried out work or missions for the employer, duties on the same terms as in the first period to provide information on their service relationship or assignment related to the employer. If employer is to be deployed a work holder with id cards after rules granted in co-labour support law Section 4-1 seventh clause, the tax recaters and tax offices may require the employee to advance the identity card.

(3) Proximity duties on the same terms as in the first period of first period to provide information on any financial intermediate that the person has or has had with the employer, when the information relates to both of the Parters business. It can be required for enlightenment and specified task over commodity delivery and purchase, services, settlement, and other relationships that link to the interfluid and settlement for this. This also applies to the revenue that has been made through the intermediary.

(4) Also the tax office and the one who has received a warrant from the tax office or tax collector to conduct book aftermath after Section 5-13, may require information after first to third clause.

0	Modified by laws 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 10 des 2010 # 69, 18 des 2015 # 116 (ikr. 1 jan 2016).

Part Article SECTION 5-15. Kmaking over the cuts

(1) The one that gets the injunction after Section 5-13a, 5-13c or 5-14, can complain about the injunction if the person believes that he has no obligation or legal admission to post-entry.

(2) The Kmaking, which can be oral, must be conveyed immediately when that injunction is present and otherwise within three days.

(3) The person who has provided the injunction shall either be resettled, or as soon as possible lay the complaint forward for the nearest parent management organ to decision.

0	Modified by laws 14 des 2007 # 110, 15 apr 2011 # 10 (ikr. 1 May 2011 ifg. res. 15 apr 2011 # 400), 19 des 2014 # 82 (ikr. 1 jan 2015). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 5-16. Compulsive

(1) The Tax Directorate and the Tax Office may illave the person who has not been able to provide information after Section 5-14 a daily running-on-day to come true.

(2) The tax office may illay the person who has not been filing for accounting for Section 5-13a by the determined deadline, a daily continuous forced foreclosure until the recovery is happening. Compulsive donut is supposed to normally make one legal fee per day, jf. law 17. December 1982 # 86 about the court fees Section 1 other clause. In honest cases, the foreclosure can be set lower or higher, but upad limited to 10 court fees per day. The overall foreclosure may not exceed one million crowns.

(3) Attachment of compulsory corrected to the Board of Company, Society, Society, or Organization, and is passed each member of the recommanded letter ; the order of the Board can be driven so well with the members of the board of directors as of the company, the co-operation enterprise, The association, the device, or organization.

(4) Veddend of foreclosure after the first and second clause can be scratched to the Tax Directorate within 3 weeks.

(5) The Mulkten will receive the treasury.

0	Modified by laws 14 des 2007 # 110, 15 apr 2011 # 10 (ikr. 1 May 2011 ifg. res. 15 apr 2011 # $400).

Part Article

Chapter 6. Preshot tax personal and unpersonal tax payers

SECTION 6-1. Advance tax-personal tax rate

(1) Personal tax payers shall respond in advance taxes of fortune and income as it is not being made advance in. Of fortune and income that are counted on by determining the advance-size of the Section 5-2 other clause, it still does not answer any advance tax. The Ministry of Law may in regulation determine that certain groups of tax providers should respond tax also by income as it after this law shall be made advance of the advance.

(2) Preshot taxes should be responses from the time the assets are verves or the income start to run.

Part Article SECTION 6-2. Preshot tax-unpersonal tax rate

Unpersonal tax payers are going to pay the tax rate over the year after the income year.

Part Article SECTION 6-3. Fastsetting of advance tax for personal tax rate

(1) The bullet tax is determined to the amount that the tax and Social Security fees are expected to pose after they are betting and rules that apply to the person years.

(2) Advance tax issued on the basis of fortune and income at last equation. By determining the advance tax, deductions shall be made for amounts that must be expected to be covered through advance traits by the rules of Chapter 5. Such deductions should still not be made when the salary revenue is not expected to exceed 10 percent of the overall income by the equation.

(3) When a tax is requesting to be determined the advance tax for a higher basis than what follows by the rules of this chapter, the request in general shall be taken to follow.

(4) The tax office can at any time prehigh or put down the advance tax when the original discharge is made.

(5) Issued advance tax can be changed when it is deliberating likely that the tax cut, with the original determined advance tax, will receive a residual tax or a tigodesum at the reckoning of the person equivalent to at least one-fifth of it issued the advance amount.

(6) The tax office can exempt tax cuts from the duty of repaying the remaining terminus of advance tax or hit provision of payment of advance tax, when the terms of Section 5-3 other clause have been issued.

0	Modified by laws 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 22 June 2012 No. 1 41 (f o m income year 2014). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 6-4. Fastsetting of advance tax by discretion for personal tax rate

(1) For personal tax payers, the advance tax in general is determined by discretion :

a)	when the tax cuts have not previously been taken up to tax cuts by the tax office, or

b)	when the tax-income overall revenue of the last equation has been gone up or down by at least one quarter compared to the second-last equation.

(2) Besides those cases mentioned in the first clause, the advance tax can be determined by discretion :

a)	when the tax-income tax or formality ratio has changed significantly since the revenue year that lies due to the discharge,

b)	when the basis of the discharge in significantly has been affected by extraordinary loss or random revenue, or

c)	When that of other surest reasons must be assumed that the advance tax prescribed by the rules in Section 6-1 will be significantly higher or lower than the tax and Social Security tax that is expected to be derived.

(3) The deficit of income of fishing can always be determined by discretion on the basis of income that tax tyats under ordinary conditions can be incurred in the course of the year.

0	Modified by law 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 6-5. Fastsetting of advance tax for unpersonal tax rate

(1) For unpersonal tax payers, the advance tax is equal to the outligator tax at last equation.

(2) It does not print any advance tax when the outligator tax for the person's income year is expected to be less than 2 000 crowns.

(3) The tax office can be elevated or put down the printed-down payment tax when errors are made at the discharge.

(4) The tax office can after claims from the tax cut from the tax-cut advance tax, when it is deliberating likely that it will not be equalising tax for the person's income year. If it is deliberating likely that there will arise a greater deviation between discharged income tax and outsize tax, the tax office may be after claims from tax cuts change the discharge. The Ministry of Justice can in regulation give closer regulations on what in this context will constitute a greater deviation.

(5) The Ministry can in regulation give rules on printing of advance tax for specific groups tax-rate deviates from the determination in this paragraph, herders that it should not discharge any advance tax.

0	Modified by laws 15 des 2006 # 85 (ikr. 15 des 2006 and 1 jan 2008 ifg. res. 7 des 2007 # 1371), 12 des 2008 No. 1 100. Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 6-6. Closer to the calculation basis of advance tax

(1) The Ministry can hit the ordinance that the calculation basis for the advance tax should be elevated or reduced by a percentage rate that is determined for the individual year.

(2) The Tax Office may be able to stop the calculation basis for the advance tax should be elevated or reduced by a percentage addition or fraday of specific groups tax rate, when it as a result of the conjuntural development or for other reasons must be expected an average climb or decline in revenue for this group in relation to the income of last equation.

0	Modified by law 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 6-7. The timing of the discharge of advance tax

(1) For personal tax payers, the advance tax is discharged before the income of the year. For new taxable, the advance tax shall be discharged immediately after the time of duty when the duty of answering down taxes has been stepped down, jf. Section 6-1 other clause.

(2) For personal tax payers, the advance tax is discharged before the exit of the income year.

(3) Tax cards with prescribed payment tax can be made available to tax cuts by electronic communications.

0	Modified by law 10 des 2010 # 69.

Part Article

Chapter 7. Interbill

SECTION 7-1. The review of the reckoning

(1) When the equation has been implemented, advance income shall be discharged tax and additional advances paid by the deadline in Section 4-7 go to deductions in the outsize of taxes. The bill is being done by the tax collector for the municipality where tax breaks are taxable after the tax law Section Section 3-1 and 3-4. For impersonal tax payers as mentioned in the tax law Section 3-2 shall be taken to the account of the tax collector for the office municipality. Have such tax payers more or no offices taken to the account of the tax uptake as the ministry decides.

(2) When outsize taxes make up a greater amount than the advance that the tax-written tax-maker, the missing amount is to be repaying as the back taxes.

(3) When outsize taxes make up a smaller amount than the advance that should be accepted to the tax cut, the excess share of the advance amount shall be waived. The share of the waived amount that has been paid is due to be paid back to the tax cut.

(4) The Ministry can in regulation give rules that

a)	also other advance charges shall be made in the reckoning, and whether the goodwill of advance of advance has not been paid by employer.

b)	supplements from Enova to energy efficiency measures on their own accommodation shall be made in the reckoning.

0	Modified by laws 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 9 May 2008 No. 26, 12 des 2008 No. 1 100, 25 June 2010 # 40, 18 des 2015 # 116 (ikr. 1 jan 2016). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 7-2. New reckoning

(1) The outsize of taxes changed after the ligators Chapter 9, the new reckoning shall be taken.

(2) The Ministry of Justice may in regulation give rules about new reckoning in other cases than after the first clause.

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 7-3. Repayment of advance of advance mv.

(1) Tilgodeamounts that are lower than a set limit amount by Section 10-4, can be accepted by tax credit at the reckoning of the running income year.

(2) Skateter who has received paid wages or other allowance as it has been made advance in, but not being taken up to the tax in the person for the income-year move applies, may only require the trown amount back in the following cases :

a)	when the league authorities for the municipality consider tax breaks for not being taxable here in the country for the person's income year

b)	when tax cuts allowance to have paid taxes of salary income for the same income year to another municipality here in the country

c)	when taxes are not iresemced tax tyats because their income has not reached up in taxable size.

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 7-4. Closing provisions

(1) The provisions of this chapter are without meaning for the duty of the obligation to respond interest of prescribed payment tax that did not waive after Section 7-1 third clause. The legal fortresses of the innings of advance tax retains its impact also after equation and reckoning are made.

(2) The Ministry of Justice can in regulation give closer rules to padding and review of this chapter.

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Chapter 8. Prejudice of tax between the tax rejectors

SECTION 8-1. Foundation of the distribution

(1) Paid formagues and income tax (tax) and Social Security Tax from personal taxation for an income year shall be distributed between the state, the county of the county and the census on the basis of the overall equation of taxes to the state, tax to The county of the county, tax to the municipality and Social Security tax benefits to the census of the person's income tax.

(2) Income tax from impersonal tax payers for an income year becomes to distribute between the state, the Joint Tax Fund, the county and the municipality on the basis of the overall equation of taxes to the state, tax to the Joint Commission The tax fund, tax to the county of the county and tax to the municipality for the person years. Parliament's parliament determines the distribution between the counties of the treasure that has been attributed to the Joint Commission of the Public Tax Fund.

(3) Fradrag of foreign tax by internal Norwegian right or tax agreement shall for personal tax-rate uniformly between taxes to the state, the county and the municipality. For impersonal tax payers, the equivalent of deductors shall be established between taxes to the state and tax of the common unical tax fund.

(4) The Tax Directorate may in regulation give closer rules about the completion of this paragrafen, therunder about how changes in the equation should be made in the dispatch.

(5) The Ministry can in regulation give rules on the distribution between the tax credits of interest, immigration expenses and fees, herders by disputes as mentioned in Chapter 17 and the League Law Section 11-1.

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 8-2. Smost separate dispatch rules for personal tax payers

(1) Tax deductions after tax law Section 16-10 and reduced tax after the tax constraint rule in the Tax Act Section 17-10 shall in its entirety be charged the state. Fradrag as mentioned in Section 8-1 third clause shall be distributed before the distribution of deductions as mentioned in the first period and deductions as mentioned in the second clause.

(2) Revenue deductions after tax law Section 15-5 about special deductions in ordinary income in Finnmark and Northern Troms should only be charged the state.

(3) Foreshot that did not repay tax cuts after Section 7-3 other clauses, and advance of salary holders unknown in the municipality shall be transferred to the state. Such transmission should happen when it's been 3 years after the expiration of the income-year move was made.

(4) The Tax Directorate may in regulation give closer rules about the completion of this paragrafen.

0	Modified by laws 12 des 2008 number 100 (f o m revenue year 2009), 25 June 2010 # 40.

Part Article SECTION 8-3. Preliminary distribution

(1) Until final dispatch after Section 8-1 and 8-2 can be made, paid taxes and Social Security is to be distributed for tentatively between the state, the Joint Tax Fund, the county of the county and the census.

(2) At preliminary distribution, the following provisions apply :

a)	The preliminary distribution is due to happen on the basis of the overall equation of taxes to the state, tax to the Joint Tax Fund, tax to the county of the county, tax to the municipality and Social Security tax to the census at the last equation before the income year.

b)	If the relationship between the overall equation of the different taxes must be assumed to be significantly shifted due to change in tax rate or for other reasons, the Tax Directorate can at discretion determine relationship figures for use at the preliminary dispatch.

(3) The Tax Directorate may in regulation give closer rules about the completion of this paragrafen, herunder make exceptions from the determination of other clause letter a.

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 8-4. Deponding tax and Social Security Tax

(1) Charges that are drawn or paid in cases as mentioned in Section 5-5 sixth clause and Section 14-6 first clauses shall be deemed deposited until the question of tax duty is settled. The tax collector that receives such payment shall immediately report it to the tax opters for the affected municipations.

(2) Search targets from a municipality of such amounts or share of amounts as mentioned in the first clause must be raised within 6 months from the municipal tax opting that it has been made in payment or imposed move for the amount. The deadline is still expire at the earliest 6 months after posting the tax lists for the person years has been announced.

Part Article SECTION 8-5. Transfer of tax and Social Security Tax to Foreign State

When agreement reached by foreign state, advances on taxes and other paid taxes can be transferred to the IRS in the appointment of the state. The Ministry of Justice can in regulation give closer rules about the completion of this paragrafen.

Part Article

Part III. Almemorial settlement regulations mv.

Chapter 9. Payment

SECTION 9-1. Payment Method

(1) The Tax and Tax Requirements can be paid with forced tenders or by the transfer of the amount to the acquisition government's account, unless the acquisition authorities have asked for payment with cash. Tilbyder in simplified registration arrangement as mentioned in the mersecurities Tax Act Section 14-4 to 14-7 shall pay the tax claim by the transfer of the amount to the entry-required account.

(2) Requirement charged the day settlement arrangement shall be paid in cash. The tax office can decide that the settlement can also happen at electronic payment via bank.

(3) The Ministry of Justice can in regulation give closer rules on the payment arrangement of tax and tax requirements, herders about financial institutional duty to reject payment missions with missing information, and about how cash payment can happen.

0	Modified by laws 15 des 2006 # 85 (ikr. 15 des 2006 and ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 24 June 2011 # 27 (ikr. 1 July 2011), 19 June 2015 # 54 (ikr. 1 jan 2016).

Part Article SECTION 9-2. Time and place of payment

(1) Payment of tax and tax requirements is deemed to be happened when the amount has been reached out to the right input authority. By payment via bank, payment is deemed to be happened when the amount is accepted by the amount of required by the bank. By transfer within the same bank, payment is deemed to be happened when the amount is accepted to the recipient's account. When settlement occurs on payout in cash, the payment is deemed to be happened when the amount is lined up to the entry-required government outline through bank on the recipient's location, and message of this has been reached out to the recipient.

(2) A set payment deadline is also considered to be cancelled

a)	when the pay's mission is received by a bank

b)	when the acquisition authorities receive and accept check or other payment instrument.

(3) The Financial Agreement Law Section 39 third and fourth clauses apply accordingly.

Part Article SECTION 9-3. Payment of petroleum tax

(1) Petroleum tax shall be paid by the transfer of the amount to account of petroleum tax with the tax office of the tax office determines. The provisions of Section 9-1 do not apply.

(2) Payment is deemed to be happened when the amount is accepted the tax-written tax office of the bank, jf. first clause. By transfer within the same bank, payment is deemed to be happened when the amount is accepted the tax-written tax credit card. A determined payment deadline is deemed to be cancelled when the amount is accepted the tax credit card account. The provisions of Section 9-2 do not apply.

0	Modified by law 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article

Chapter 10. Due

Almemorial regulations

SECTION 10-1. Unconditional pay-equal and ban on overcharge of tigodebit

(1) The Tax and Tax Requirements shall be paid at maturity and with the amounts that are originally determined, even if the firmware is imposed on or brought in for the courts.

(2) Requirement of repayment of tax and tax cannot be pawned or overdragged.

(3) Other clause does not apply to payments after the petroleum tax law Section 3 letter c fifth clause. The court to counter-bill still goes ahead of rights founded by mortgage or transfer.

0	Modified by law 15 des 2006 # 85. Endres at law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 10-2. Deferred Due

Expising the payment deadline on a Saturday, Sunday or holiday or legislat holiday, launch the deadline to the nearest reality day.

Part Article SECTION 10-3. Proclama in the estate of death

The prokama issued in the estate of death after law 21. February 1930 on changing Chapter 12, has no effect for tax and tax requirements.

Part Article SECTION 10-4. Prescription

The Ministry can in regulation give rules to the padding and review of the provisions of this chapter, and herunder determine that tax and tax requirements that are lower than a further determined amount of time, not to be paid or repaid.

Part Article

Foreshot, employer tax, salary stretch to Svalbard and artisttax

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

SECTION 10-10. bullet stretch and employer tax

(1) Foreshot and employer tax for the two preceding calendar months is due for payment every 15. January 15. March 15. May 15. July 15. September and 15. November.

(2) The Ministry of Justice can in regulation give rules about anomalous due time for some tax rate or situations.

(3) The Ministry of Law may in regulation give rules on the claim of payment for employer that has shown significantly neglect of his duties after this law.

0	Modified By Promise 22 June 2012 # 43 (ikr. 1 jan 2015 ifg. res. 26 Sep 2014 # 1220), 20 June 2014 # 23 (ikr. 1 jan 2015 ifg. res. 26 Sep 2014 # 1220).

Part Article SECTION 10-11. salary stretch to Svalbard

Each payment term includes six calendar months and starts 1. January and 1. July. The salary of income on Svalbard for the six preceding calendar months is due for payment every 1. August and 1. February. The salary is also due to be paid when employer ceases with business on the Svalbard or activity there in any other way cease to cease.

0	Modified by law 19 des 2014 # 82 (ikr. 1 jan 2015). Endres by law 17 June 2016 # 42 (ikr. 1 jan 2017 with effect for terminus as startar takes this day and later).

Part Article SECTION 10-12. Artistittax

Artisttax for a period is due to payment the same day as it is due to be delivered over tax duty. The timing of the provision of task follows by law 13. December 1996 # 87 about tax on fees to foreign artists m.v. SECTION 11.

Part Article SECTION 10-13 Withholding in stock dividends and the exchange of exchange

0	Added by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Advance tax and back taxes

SECTION 10-20 Advance tax

(1) The deficit tax for personal tax payers is due to payment in four equally large terminals 15. March 15. May 15. September and 15. November of the income year. Is the advance tax under 2 000 crowns, it is due in its entirety to payment 15. May. Due is still the earliest three weeks from the day message of the advance tax was submitted tax tyats. The advance tax is discharged so late that one or more terminus has been passed, the uniformly distributed tax with as large amounts on the remaining terminals. This still does not apply to any advance tax under 2 000 crowns, which are due for payment at the next term. Is all the terminus passed, the advance tax is due to payment three weeks after message of the advance tax was submitted tax tyats.

(2) Taxable creations can determine the forestry mines when revenue benefits in a particularly uneven manner. The same applies when tax cut in accordance with tax agreement shall pay down income taxes earned abroad, and revenue is the subject of advance traction by internal rules.

(3) The deficit tax for unpersonal tax rate is due to payment in two equally large terminals 15. February and 15. April of the year after the income year. Due, nonetheless, is the earliest three weeks from the day when message of the advance tax was submitted tax tyats.

(4) Being a term not paid at maturity is due at the same time the trailing terminals are due to payment.

(5) The Ministry can in regulation give rules on maturity when changes occur in the discharge of advance taxes.

(6) The parliament can give rules about the differential of the terminals for advance taxes during the income year, or leave to the ministry to give such rules.

Part Article SECTION 10-21 Retaxes

(1) Retax for personal tax payers is due to payment three weeks after the tax settlement was submitted tax tyats, nonetheless at the earliest 20. August of the league year. Is the residual tax 1 000 crowns or more, it is due to payment in two equally large terminals. The first term is due as after the first period, while the second term is due five weeks later.

(2) The first term of the residual tax will not be paid at maturity is due another term of payment at the same time with the first term.

(3) Retax for unpersonal tax payers is due to payment three weeks after the tax settlement was submitted tax breaks.

(4) Retax of source tax on dividends is due to payment three weeks after message was sent the company that drew the source tax.

0	Modified by law 10 des 2010 # 69 (ikr. 1 jan 2011). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 10-22 Petroleum Tax

(1) Termintax is due to payment 1. August 1, 1. October and 1. December of the income year and 1. February 1. April and 1. June of the league year. Due is still the earliest three weeks from the day when the message of the term of the term tax was submitted tax tyats.

(2) The remaining tax is due to payment three weeks after the tax settlement was submitted tax breaks.

(3) The Ministry of Justice may in regulation give anomalous rules about decay when changes occur in the discharge of the term tax.

0	Modified by laws 12 des 2008 number 100, 10 des 2010 # 69 (ikr. 1 jan 2011). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Domestic mervalue tax and inheritance tax

SECTION 10-30. Domestic Mervalue Tax

(1) Domestic mervalue tax for a period is due to payment the same day as it shall be delivered resettlement task to the tax authorities after the mervalue tax law Section 15 -8.

(2) Amount as mentioned in the merValue Tax Act Section 11-4 other clause is due to payment the same day as it is due to be delivered after the mervalue tax Act Section 15-11 other clauses.

0	Modified by laws 15 des 2006 # 85, 19 June 2009 # 58 (ikr. 1 jan 2010 ifg. res. 6 Nov 2009 # 1347), 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 10-31 Arvetuition ¹

(1) With the exception that follows by other to the fourth clause, inheritance tax is due to payment with the following deadlines, the rain from the time when the raw power over the funds pursuant to law 19. June 1964 # 14 2 about tax on heritage and certain gifts Section 9 and 10 are deemed acquired :

a)	Twelve months when the funds are placed on private change of death-living. As the estate of death is also considered living after a missing person, but not unshift living as long as reliving spouse is alive,

b)	immediately when the funds are replaced by the courthouse,

c)	for the otherwise three months.

(2) When the tax cut for gifts first can be determined by the donor's death, jf. law 19. June 1964 # 14 2 about tax on heritage and certain gifts Section 2 other clauses, due fees are due to payment first three months after the death. Taking gift-taker also legacy of the donor, is due to be tax of such gift at the same time with the tax of the inheritance.

(3) Overrises inheritance of capital value of a revenue performance half of the revenue performance constitutes for one year, the tax-cut demand may be able with the payment of the excess, so that each year payable payments by half of The income annual amount until the tax is paid. The rules of law 19. June 1964 # 14 about tax on inheritance and certain gifts Section 21 gets the equivalent of the Applicability. Possible unfavorable termination of tax drops when revenue performance ceases. The Section 10-20 fourth clause applies to the equivalent.

(4) Arvetax determined by the rules of law 19. June 1964 # 14 2 about tax on inheritance and certain gifts Section 21 can, except in cases mentioned in the first clause of the letter b, still not required earlier than a month after tentatively or final determining is the tax liquidate.

1	Law 19 June 1964 No. 14 has been repealifted by law 13 des 2013 No. 110 with effect from 1 jan 2014.
2	See note to the paragrafheading.

Part Article SECTION 10-32. Regulation of the heritage and gift of nutrition

(1) Upon inheritance and gift of possessions and rights in single-person enterprises and share or stock in company reauthored by the inheritance tax law 1 Section 11 A that meets the terms of other clause, the heir or gift of the gift can claim that calculated inheritance tax 2 shall be paid in as large annual payments over until twelve years rained from first decay, without interest of remaining tax amounts in this period. The first installment is due at the time that follows by Section 10-31. Has the tax liquidating selected shorter departure time than twelve years this can later be extended until up to twelve years.

(2) The provisions of the first clause apply when the outdragon or dennes spouse or roommate (as defined in the inheritance tax law 1 Section 47 A) immediately prior to the attraction directly or indirectly owns at least 25 pst. of the stock or shares of the company. At the decision of whether this terms are met, one also is to be reckoned with shares and stocks owned by the spouse's spouse or partner and heirs reauthored by the inheritance law Section 1 to 3, when these previously were owned by the owner of the owner or the giver or dennes spouse or roommate.

(3) The provisions of the first clause apply to single-person enterprises only values related to the business or enterprises of the enterprise. The value of the public stock, herunder shares noted on the SMB list, derivatives and shares and shares reauthored by the inheritance tax law 1 Section 11 A should not be counted as values related to business in single-person enterprises. Upon transfer of stocks or shares as being retaken by the inheritance tax Act Section 11 A is laid out after the inheritance tax Act Section 11 A to reason.

(4) Where the heir or gift engine also receives values that do not fall into the rules in the first to third clause, the cancellation shall apply for the share of calculated inheritance tax that after a relationship-wise distribution falls on the online studies that retaken by first to third clause. The net profit as reductions by the rules in the first to third clause and other online studies is calculated by the successor or gift of the inheritance tax on the inheritance tax bill 1 Section 15, jf. Section 16, of which clear ties to a specific asset is drawn from within this one. Fradeductions that not clear ties to a specific asset is drawn from relationship-wise after the relationship between the gross-out-of-the-back, falling in during the first to third clause and the gross outdies falling outside. Upon transmission of single-person enterprises where it is driven more separate businesses, the share of calculated inheritance tax that falls under the deductible is distributed on the businesses following the relationship between the online overvalues related to the businesses. Translated shares or shares in several companies shall be the inheritance tax related to the shares or shares distributed between the companies relationship-wise after the online overvalues related to the stock or shares.

(5) The interest-free credit associated with the individual company is abdudited in its entirety if the heir or recipient dies, gives away or realises more than 50 percent of the received stocks or shares. For single-person enterprises, the credit is only falling by death. Realisation is not considered to forage in the extent of fusion, fission or other company-can be done with tax continuity by the rules of the tax law and the rules of this clause apply accordingly to the motided satisfaction lunches or -shares. Transferred single-person enterprises or the shares or shares of a corporation by death and a spouse or an heir, which even has the right to deductible after this paragraph, the responsibility of the deceased's tax debt, the person may be spouse or The heir to inherit the rights of the deceased and duties after the departure arrangement. By inheritance and gift of possessions and rights in single-person enterprises, the interest-free credit is falling if the business on the heir or recipient's hand in the essential cease. When the interest-free credit is abdudited, the remaining tax amounts shall be paid within three months.

(6) The tax authority may require the tax liquidate security of the tax.

0	Added by law 9 des 2005 # 115, changed by law 12 des 2008 number 100 (with effect of inheritance and gift where the raw materials are hosted by receiver 1 jan 2009 or later).
1	Law 19 June 1964 No. 14, rescindes by law 13 des 2013 No. 1 110.
2	Jf. Law 19 June 1964 No. 1 14 kep III (oph.).

Part Article

Domestic special fees, toll and mervalue tax and special fees arising from the entry

SECTION 10-40. Domestic special fees

(1) Domestic special charges are due to payment at the same time that tax duties arise. This still does not apply :

a)	annual marriage for vehicles as 1. January is registered in the motor registration registration, which is due to payment 20. March

b)	The growth of the growth fee for vehicles as 1. January or 1. July is registered in the engine registration registry, which is due to payment in two equally large terminals, respectively, 20. February and 20. August.

c)	The one-time fee for registered enterprises, which is due to payment on 18. of the month after tax duty occurred.

d)	Tax on the wrongful use of marked oil after the special tax law Section 4, which is due to payment three weeks after message of the claim has been submitted.

(2) For enterprises registered as particular tax liquidate of the tax office, the special fees are due for a period of payment the same day as it should be delivered over tax duty.

(3) The Ministry of Justice can in regulation give closer rules about the due date of claims that reacted in the first clause.

0	Modified by laws 15 June 2007 # 26, 12 des 2008 No. 1 100, 19 June 2015 # 54 (ikr. 1 jan 2016), 18 des 2015 # 116 (ikr. 1 jan 2016).

Part Article SECTION 10-41. Toll, mervalue tax and special fees arising from entry

(1) Toll and fees arising from entry, and which do not charge the customs credit or day settlement arrangement, jf. Section 14-20, is due to payment at the same time that the customs duty arises.

(2) Requirement charged customs credit a calendar month is due to payment on 18. for the next month.

(3) The Tax and Tax Requirements charged the day settlement arrangement is due to payment initial reality day after dilute. The tax office can determine a closer deadline for when on the due date payment must have occurred.

0	Modified by laws 15 des 2006 # 85, 19 June 2015 # 54 (ikr. 1 jan 2016).

Part Article

Other requirements

SECTION 10-50. Outlays

For output stretch, with the exception for cases that were reacted in Section 14-5 other clauses, the rules of decay in the forced consummation Act Section 7-22 first clause.

Part Article SECTION 10-51 Other tax and tax requirements

The following tax and tax requirements are due to payment three weeks after message of the claim has been submitted :

a)	Compulsfall after Section 1-1 third clause letter c

b)	Responsibility Requirements by the League Law Section 10-7

c)	Late Tax After the League Law Section 10-1 and Fee by the League Law Section Section 10-8 and 10-9

d)	tax determined by preequation by the ligation Act Section 8-10

e)	requirements determined by the totaled joint settlement after the league law Section 9-5 No. 8

f)

Additional tax by the League Law Section Section 10-2 to 10-5, additional fee after mersecurities tax law Section 21-3, the census law Section 24-4 third clause, law 19. June 1964 # 14 1 about tax on heritage and certain gifts Section 44, law 19. May 1933 # 11 on special charges Section 3, law 19. June 1959 No. 2 about fees regarding motor vehicles and boats Section 3, and additional bar-l after the tolaw Section 16-10.

0

Modified by laws 15 des 2006 # 85, 12 des 2008 No. 1 100, 21 des 2007 # 119 (ikr. 1 jan 2009 ifg res. 7 nov 2008 No. 1 1206), 19 June 2009 # 55, 19 June 2009 # 49 (ikr. 1 jan 2010), 19 June 2009 # 58 (ikr. 1 jan 2010 ifg. res. 6 Nov 2009 # 1347), 25 June 2010 # 40, 13 des 2013 # 122 (ikr. 1 jan 2014), 20 June 2014 # 34. Endres on Law 19 June 2015 # 54 (ikr. 1 jan 2017). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

1

The law has been repealifted by law 13 des 2013 No. 110.

Part Article SECTION 10-52 Responsibility Requirements

Responsibility requirements by Chapter 16, accountability requirements after Section 4-1 other clause and liability requirements by law 13. December 1996 # 87 about tax on fees to foreign artists m.v. Section 7 is due to be paid at the latest two weeks after message of the claim has been submitted, jf. forced consummation Act Section 4-18.

0	Modified by laws 15 des 2006 # 85, 25 June 2010 # 40.

Part Article SECTION 10-53 Tax and tax requirements on the ordinance of change mv. and self-correction

(1) Meeting tax or tax authorities pass on change mv. which entails the increase of tax or tax duty of requirements as ordained due to Section 10-10 to 10-12, Section 10-22 different joints or Section 10-30 to 10-41, the increase and interest after Section 11-2 is paid at the latest three weeks after the message of the ordinance has been submitted. This is still applicable only if the deadline for payment comes later than the ordinary due time of the requirement. The blame increase that the tax or tax liquidate even changes previously provided information, the deadline from message of the change has been reached out to the tax or tax authorities.

(2) On the increase of residual tax as a result of change by the rules of the League Law Chapter 9, the deadline from message of new reckoning has been sent the accusation. Retax for personal tax payers shall be paid at the earliest together with the second term.

0	Modified by law 22 June 2012 # 43 (ikr. 1 jan 2015 ifg. res. 26 Sep 2014 # 1220). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Tilgodeamounts

SECTION 10-60. Tilgodeamounts

(1) When paid for a lot of tax or tax and when otherwise arises, the amount and interest after Section 11-4 is payable to the tax or tax liquidate as soon as possible, and only three weeks after the ordinance that co-led repayment was hit, when nothing else is determined in law or regulation. The payout shall also include interest paid by the refusement amount. Rents who are incurred, but not paid, fall.

(2) For the tigodefee arising from the self-correction of previously delivered task, the deadline from the Tax and Tax Authority has approved the amount of payout.

(3) For the added amount that occurs after ordinary reckoning, jf. Section 7-1, the deadline from the tax settlement was submitted tax tyats. In other cases, the deadline from the time of reckoning was made.

(4) For the requirement of the payout of the mervalue tax to registered nutritional, after the mersecurities tax law Section 11-5, the deadline from the restatement task is received by the tax authority.

0	Modified by laws 15 des 2006 # 85, 14 des 2007 # 110, 19 June 2009 # 58 (ikr. 1 jan 2010 ifg. res. 6 Nov 2009 # 1347), 25 June 2010 # 40, 10 des 2010 # 69 (ikr. 1 jan 2011). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Chapter 11. Rents

SECTION 11. Rents at Late Pay

(1) It shall be calculated interest rate of tax and tax requirements that are not paid within the time of the due time after Chapter 10. The Rent is calculated on the basis of the claim added any interest after Section 11-2 or 11-5. Reither runs from the due time until payment happens. For claims after Section 10-52 runs the interest from the due time of the tax or tax claim that the accountability requirement is supposed to cover, until payment happens.

(2) Law 17. December 1976 # 100 on interest at delayed payment m. Section 2 other clauses apply accordingly.

(3) The rules of precipitation decline in Section 10-20 fourth joints and Section 10-21 other clauses are without meaning for the interest calculation after the first clause.

0	Modified by law 9 des 2005 # 115.

Part Article SECTION 11-2. Rents at the ordinance of change, self-correction, inheritance tax paid after decay mv.

(1) It shall be calculated interest rates of increase in taxes and tax that is determined by the ordinance of change mv. or that is due to the tax and tax liquidate itself. It shall not be calculated interest at the sum of the sum change by the League Law Section 9-9.

(2) The Rent is calculated from the due time of the requirements after Section 10-1 to 10-41, until it is met with modification of change mv. or new modified task came forward to the tax and tax authorities, with the exception that follows third to the seventh clause.

(3) Of the increase in taxes after new reckoning, jf. Section 7-2, is calculated the interest from 1. January of the year after the league year.

(4) By petroleum tax after new reckoning, jf. Section 7-2, is calculated the interest from 1. January of the year after the income year.

(5) Out of too much cash refund after the mervalue tax law Section 10-1 and for much paid tuition after the mersecurities tax law Section 11-5, the interest rate from the amount was paid and out until it is met with modification of change mv.

(6) If inheritance tax 1 in co-hold of Section 10-31 fourth joints are paid later than the due time following the Section 10-31 first and second clause, the tax amount shall be paid for the time from ordinary decay and forth until final tax determining occurs.

(7) Is it made payments to the coverage of the tax and tax requirement before it is met with modification of change mv. or before message of self-correction of previously delivered task has come forward to the tax and tax authorities, the interest rate is calculated to Pay time.

0	Modified by laws 15 des 2006 # 85, 14 des 2007 # 110, 19 June 2009 # 58 (ikr. 1 jan 2010 ifg. res. 6 Nov 2009 # 1347). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).
5	Law 19 June 1964 No. 14 has been repealifted by law 13 des 2013 No. 110.

Part Article SECTION 11-3. Interest decision by delayed payout

(1) At the payout of tax or tax later than the due time of Section 10-60, the rate of interest from the time from the due time from the time of the settlement is due to the payout.

(2) Law 17. December 1976 # 100 on interest at delayed payment m. Section 2 other clauses apply accordingly.

0	Modified by laws 9 des 2005 # 115, 14 des 2007 # 110.

Part Article SECTION 11-4. Interest decision by payout after decision of change mv. and self-correction

(1) At the payout of too much paid tax or charge as a result of the amendment of change mv. or by self-correction of previously delivered task, the rate of interest from payment took place forward to the due time of the Section 10-60.

(2) Upon repayment of new reckoning, the interest rate from the finished tax settlement after ordinary reckoning was submitted tax rates. In cases of source tax on dividend, the interest rate from the finished tax settlement after ordinary reckoning was submitted the company that has drawn the source tax.

(3) Upon the payout of mervalue tax that has previously not been paid, the interest rates from three weeks after the deadline for the provision of task for the person due, jf. mervalue tax law Section 15 -8.

(4) By payout in other cases other than reacted in the first clause, the interest rate can be used when the shonest relationship dictates it. The Ministry of Justice can in regulation determine that interest rate hikes should be totes in other cases even if it has not been relegable conditions.

(5) At the payout of too much paid petroleum tax after new reckoning, jf. Section 7-2, it shall be calculated interest from 1. January of the year after the revenue year forward to the due time of the Section 10-60.

0	Modified by laws 14 des 2007 # 110, 19 June 2009 # 55, 25 June 2010 # 40, 10 des 2010 # 69 (ikr. 1 jan 2011).

Part Article SECTION 11-5. Interest and interest-income decision at tax reckoning

(1) Retaxes Additional interest additions. The interest amendment is calculated with interest rate after Section 11-6 other clauses, reduced by 25%. The interest amendment is calculated from 1. July in the income year for personal tax payers and from 15. March of the year after the income year for impersonal tax payers, and forward to the due deadline for the first term of the residual tax.

(2) Personal tax payers who receive paid excess advance on taxes by Chapter 7, or who receive negative tax as a result of stipulating taxes, the interest rate is given by the following rules :

a)

For excess advance and excess discharge income taxes paid within the exit of the income year, as well as negative taxes, interest income is provided with interest rate after Section 11-6 other clause decreased by 25%, calculated from 1. July in the income year and forward to the tax settlement will be submitted tax breaks.

b)

For excess discharge income tax and additional advances that are being paid at the end of 31. May of the year after the revenue year, interest income is given by interest rate after Section 11-6 other clause decreased by 25%, calculated from 31. May and forward to the tax settlement will be submitted tax breaks.

(3) Upersonal tax payers who receive paid excess advance on taxes by Chapter 7, or who receive negative tax as a result of stipulating taxes, the interest rate is given by the following rules :

a)

When overall advance taxes paid no later than 31. May of the year after the income year exceeds extracted tax, the interest rate is given for the overrising amount of interest rate after Section 11-6 other clause decreased by 25%, calculated from 15. March of the year after the income year and forward to the tax settlement will be submitted tax breaks.

b)	Upon reckoning, the interest rate is given by the third clause a only when the reckoning occurs later than 31. May of the year after the income year.

(4) The Ministry of Justice can in regulation give closer rules on interest rate and interest-income decision at tax reckoning.

0	Modified by laws 15 des 2006 # 85, 10 des 2010 # 69 (ikr. 1 jan 2011), 20 June 2014 # 34, 18 des 2015 # 116 (ikr. 1 jan 2016). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 11-6. Rentesatser

(1) The interest rate of interest after Section 11-1 and 11-3 shall be attributed to the rate stipulate in co-law of law 17. December 1976 # 100 on interest at delayed payment m. Section 3 first clause first period. Is it granted payment arrangement for inheritance tax because the legacy or gift significantly includes nutritional business, the interest rate should be half of the rate after the first period.

(2) The interest rate of interest after Section 11-2 shall be attributed to the monetary policy management interest as this is determined by Norway's Bank per 1. January the appropriate year added one percentage point. The interest rate of interest after Section 11-4 shall correspond to the monetary policy management interest as this is determined by Norway's Bank per 1. January the appropriate year.

(3) Change in interest rate gets effect from the time the change takes effect, also for tax and tax requirements where it runs interest rates before the Commencement.

Part Article SECTION 11-7. Prescription

(1) The Ministry may in regulation determine further rules that interest rates of tax and tax requirements that are determined on the basis of sentencing, shall be response from the due time of the original tax and tax requirement.

(2) The Ministry can in regulation give rules to padding and review of the provisions of Section 11-1 to 11-4, herdunder closer rules on the basis of interest calculation and exception from the duty of the duty of interest and the interest of interest and the interest rate.

(3) The Ministry may in regulation determine the rules of interest when due to changes in prescribed term tax or repayments by law 13. June 1975 # 35 about the tax overlay of undersea petroleum instances m.v. Section 7 # 4. is a difference between the payments of the first three and the last three terminus.

0	Modified by law 19 June 2009 # 55.

Part Article

Chapter 12. Preliminary

SECTION 12-1. Preliminary

(1) The Parent Act applies with the exception that follows by other to the fifth clause.

(2) For tax and tax requirements, the statute of limitations runs from the exit of the calendar year when the requirements, or in the case of the final term of the requirements, are due for payment.

(3) For the advance tax, the statute of limitations runs first from the exit of the calendar year when the equation was made. For claims of inheritance tax 1 runs the statute of limitations from the time the claim is due to payment after Section 10-31 and 10-32. For the tax of gifts and outshares from unshifter, the deadline is not yet in any case to run until the proven message of the tax authority on the gift or ceremony in accordance with the inheritance tax law 1 Section 25 different joints.

(4) For inheritance tax 1 is the statute of limitations in length 10 years.

(5) The parent is cancelled after law 18. May 1979 No. 18 about the statute of accounts of the receivable of Section 17, foreage no later overdue delay interest charges of the tax or tax claim before the main chair foreage.

0	Modified by law 9 des 2005 # 115. Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).
1	Law 19 June 1964 No. 14 has been repealifted by law 13 des 2013 No. 110.

Part Article

Part IV. Honest settlement regulations

Chapter 13 Counter

SECTION 13-1. Extended counterlaws access for tax and tax requirements

(1) The Tax and Tax Requirements can be opposed in any other added amount of income tax and the tax-on-charge has.

(2) Formutes and income tax and Social Security fees can be unshared countercounts in other requirements than tax and tax guilt has on the state, the county of the county, the county of the county or the municipality. The fashion gap in bankruptcy is then limited to the share that after the dispatch rules in Chapter 8 falls on it by the tax rejectors that bankruptcy housing claims are aimed at.

(3) Other clause applies to the equivalent of other requirements that are the subject of distribution after the chapter of the law of 8.

Part Article SECTION 13-2. The guilt's counter-access

The guilt may require that the entry authorities counter when the terms of Section 13-1 are present, jf. still the limitations of the municipal law Section 53.

Part Article SECTION 13-3. Markup freedom

The provisions of the impact freedom of the decree Act 2 apply at counter-bill following the rule of law, with the exception of counterbill between the same type of claims, jf. SECTION 1-1. Trygve tax is considered in this context as the same type of claims as tax.

Part Article SECTION 13-4. The review of the engine bill

When the acquisition authorities are sending the injunction on the counter to the organ that is to be deployed to the principal requirement, the organist of the organ has to transfer the amount to the entry-required authorities. In the cases, the injunction is sent to the counter, it shall simultaneously be sent counter-proof statement to the guilty plea.

Part Article SECTION 13-5. Compass

The bill after Section 13-1 can be accruated after compultive consummation Act Section 5-16. The fashion statement cannot be incurred later than one month after it was received.

Part Article SECTION 13-6. Dec.

The Ministry of Justice can in regulation give closer rules about the coverage order by counter tax and tax requirements.

Part Article

Chapter 14 Tvansconsummation and Security Health

Issue

SECTION 14-1. The Tvang basis for the outlay

The tax and tax requirements are compulset basis for the outlay.

Part Article SECTION 14-2. The relationship of the forced consummation Act

The Tvangsconsummation Act applies to the equivalent of as far as it fits in the entry-required government's review of the issue of post-business. This still does not apply Section 5-1 to 5-5 and Section Section 7-1 to 7-8.

0	Modified by law 15 des 2006 # 85.

Part Article SECTION 14-3. Business of the outlays

(1) The tax offices can hold business for the outset of tax and tax requirements as they have the entry in charge of. Tax records can keep business for the outlay in its district for tax and tax requirements as they have the entry-in charge of.

(2) A tax collector may at the request hold business for the outset of tax and tax requirements as a second tax collector or a tax office has inrequired the responsibility of. Similarly, a tax office can hold out business for tax oppevers.

0	Modified by law 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article SECTION 14-4. Outlays

(1) The tax relegation and tax offices can downturn the entire country for tax and tax requirements as they have the entry in charge of.

(2) It can be taken out of the following benefits :

a)	salary mv. after the coverage law Section 2-7. This also applies to where the salary holder itself is demanding the salary. The salary holder duties when paying the tax amount to the employer,

b)

Allowance for work or assignment carried out as clause of self-employed business. If the accusation does not consent in a higher tax rate, the entry-level government can only take outlays for up to 20 percent of the allowance. The restrictions in the adhall to take outlays in the coverage Act Section 2-7 first paragraph first period applies to the equivalent.

(3) The Ministry of Justice can in regulation give closer rules about the calculation of the migratory.

0	Modified by law 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article SECTION 14-5. Transparency of the outlays

(1) The closure of the tax refunds and tax offices also applies to the organ that outpays day money under unemployment law chapter 4 and Medicaid after the Medicaid Act chapter 8. The section 5-10 other clauses apply to the equivalent of the outlays.

(2) At the outset of the tax resettlement, employers who have the duty to have tax-income, follow the rules that apply to settlement mv. for advance of advance, jf. The chapters 5 and 10. The amount of money is to be paid to the tax collector who has defunct the move.

(3) The amount that has been drawn does not enter the employer's bankruptcy and is also not the subject of the outlay or other forced fortresses from single-forefollowing foraging harees.

(4) The Ministry of Justice can in regulation give closer rules about the completion of the outset of the outset after this paragrafen.

0	Modified by laws 15 des 2006 # 85 (ikr. 15 des 2006 and 1 jan 2008 ifg. res. 7 des 2007 # 1371), 22 June 2012 No. 1 43 (ikr. 1 jan 2015 ifg. res. 26 Sep 2014 # 1220).

Part Article ! 14-6. Restrictions in the output hall for tax and Social Security Tax

(1) Skateter who has been prescribed or extracted tax and Social Security tax benefits of the same wealth and income in multiple municipates can avoid psychiatric care by inpaying the highest-printed tax and Social Security tax on each as it is due, to The tax collector for the municipality he believes the demands are to be discharged in, jf. The league law Section 8-6. Are parts of the claim paid, it comes the paid amount of deductions.

(2) The first joint clause is not for the duty of paying natural resource taxes that are not co-calculated by the equation of the tax that is being paid. The tax holder may require the tax office to calculate the size of the amount to be paid.

(3) Personal tax payers may in cases as mentioned in the first clause, demanding that tax calculation be retaken. The new calculation should be made as if wealth and income will only be resemred in one municipality, and wealth and income are determined to the highest amount.

(4) Has one of the tax refunds set in works outlays after Section 14-4, another tax does not require committing psychiatric detention to coverage of tax and Social Security tax benefits of the same fortune and income.

(5) The first to fourth clause also applies to the person responsible after Chapter 16.

0	Modified by law 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Other forced consummation

SECTION 14-10. Compulsive sale of goods mv. by tolaw

(1) Sales of goods mv. by tolaw Section 4-2, 4-31, 16-12 and 16-14 should happen through the name of the name authorities after the foreclosure laws chapter 8 as far as they fit.

(2) The Tax Office may file the commodity sold 14 days after the written notice has been sent to the customs accusation. By sale after the tolaw Section 4-2 third clause and Section 16-14 shall the customs accusation of possible be notified. Has the customs accusation unknown address, the sale may occur 14 days after the goods are brought in or withheld after the customs law Section 4-2 and 16-12, or when the deadline customs region has set for the customs expedition of the goods has expired.

(3) The tax office can indicate whether the goods are to be sold in the dilutes or undiluted stand.

(4) The sale ends at that the sales sum is payable to the entitlements. The costs of the foreclosure are covered the engagements of the sales sum. Next, the claim is covered in the toll, special fees and mervalue tax prior to the expense of the stock. Panzers and other holder of limited rights should then have coverage by priority. By sale after the tolaw Section 16-12, the acquisition amount or the ticket will be covered prior to claims for the third and fourth period. Rights that are judicial secure in the commodity shall still be covered until the amount of the repayment shall apply, unless the rights holder understood or should be understood that the commodity was to be used for a violation as mentioned in the customs law chapter 16.

(5) After all claims are covered, the customs accusation shall have an optional excess amount if he signs within three months after the sale took place. After the expiration of this deadline, the amount of the treasury is due.

(6) The Ministry of Directorate can in regulation give closer rules to padding and review of this paragrafen, herunder about the tax office's access to demand covered expenses.

0	Modified by laws 21 des 2007 # 119 (ikr. 1 jan 2009 ifg res. 7 nov 2008 No. 1 1206), 19 June 2015 # 54 (ikr. 1 jan 2016).

Part Article SECTION 14-11. The clearing of vehicles

(1) If the claims of year fees, growth fees, one-time tax, reregistration fee or tax for the wrongful use of marked mineral oil are not paid to the right time, the tax office may determine that the use of the motor vehicle that the requirements link to, shall be stopped until the taxes are paid. The same applies if the edict or regulations granted in co-hold of law 19. June 1959 No. 2 about fees regarding motor vehicles and boats Section 1, not descendants.

(2) If the requirements mentioned in the first clause are not paid to the right time, the registration authority can refuse-or reenrollment in the State's vegant motor registration register.

(3) Vehicles determined halted in co-hold of the first clause can be departed. The tax office can ask the customs authorities, police, sheriff or other public authority to conduct the depicted.

(4) Skateboard's standosing court can be lost by court-feeding after law 2. June 1978 No. 37 about the goodwill stice of the independenes. This still does not apply to people responsible for the tax after Section 16-40 and 16-41.

(5) The Ministry of Justice can in regulation give closer rules on the payment of the fee to coverage of expenses incurred by the depiction, and about the approach for the standing.

0	Modified by laws 15 des 2006 # 85, 19 June 2015 # 54 (ikr. 1 jan 2016).

Part Article

Credit : Credit and Safety Health Charges Tax, special fees and toll

SECTION 14-20. Customs credit and day settlement arrangement

(1) The Tax Office can grant credit for the toll and mervalue tax and special fees arising from entry.

(2) Spometers who are due to be continued on behalf of others, can be granted credit for dilutions that are taken during the same day (day settlement).

(3) The tax office can ask terms of security before credit grant, or later.

(4) For the use of customs credit, a special allowance shall be paid to the treasury. The Ministry provides regulation on the size of the fee.

(5) The Ministry of Health may in regulation give closer rules to padding and review of this paragrafen, herunder about terms of credit, termination of credit and conditions for safety stiflation.

0	Modified by law 19 June 2015 # 54 (ikr. 1 jan 2016).

Part Article SECTION 14-21. Safety standoff for particular toxins

(1) The tax office is due to register tax liquidate demand that it faces security of guilty one-time tax on motorwagon. The closer requirements of security, herunder the security scope, are determined by the tax office of the registration, and can later be changed.

(2) The Tax Office may require that businesses registered as tax-tax equality for the special tax law, are running security for the future guilty tax. The security standoff can be faced by the registration of the business or later. The closer requirements of security, herunder the security scope, are determined by the tax office in the individual case.

(3) The Ministry of Justice can in regulation put closer terms for the safety standoff and indicate which of the moments to weigh on whether security should be required.

0	Modified by law 19 June 2015 # 54 (ikr. 1 jan 2016).

Part Article

Chapter 15 Payment deferral and payment date-levee

SECTION 15 -1. Payment delay and payment date of consideration of the accusation

(1) When someone due to death, especially severe disease or similar causes are temporarily unable to fully fulfil their tax and tax obligations, and it will be unsustainable to continue the crewing, it can be granted respite with the payment. Is the payment ability impaired, the tax and tax requirement can be set down or frafalles. For tax and tax requirements as mentioned in Section 1-1 different clause letter a can finally decide whether to set down or drop tax or tax requirement first meet when equation is made.

(2) Decisions as mentioned in the first clause meet by the entry-required authorities. The Tax Directorate determines closer rules about the entry-level of the collection of competence.

(3) In tax matters meet decisions after the first clause of the tax selection after setting from the tax collector. In cases concerning the aftermath of tax for more than $kr 200,000, still the decision to hit by the ministry is after suggestions from the tax committee. There should be one tax selection for each tax office. The Ministry can provide regulation on the uplift and organization of the tax options. For tax providers exclusively to pay state taxes, the ministry can decide that decision as mentioned in this clause can be added to other organs.

0	Modified by laws 14 des 2007 # 110, 19 June 2015 # 54 (ikr. 1 jan 2016). Endres at Law 15 des 2006 # 85 (ikr. from the time the King decides).

Part Article SECTION 15 -2. Payment delay and payment date of consideration to the public as creditor

(1) The accusation of a payment offer can be a tax and tax requirement can be set down, or may be granted respite with the payment. It is a condition that the accusation is not capable of resettlement the requirement in regular fashion and that the pay offer is believed to provide better coverage than still inforaging. The payment offer must be the best accusation can offer, and the decision must not seem offensive or be fit to weaken the average payment ethic.

(2) It can be set further terms to obtain a payment arrangement after the first clause.

(3) Decisions following this paragraph meet by the entry-required authorities. The Tax Directorate determines closer rules about the entry-level of the collection of competence.

0	Modified by law 19 June 2015 # 54 (ikr. 1 jan 2016).

Part Article

Part V. Different provisions

Chapter 16 Responsibilities

Initial provision

SECTION 16-1. Compulsive claim of accountability requirements

(1) The rules of this chapter come to the Applicability when tax and tax requirements are not paid by the tax and tax liquidate at maturity. The responsibility also includes interest, expenses, additional tax and accessory fee.

(2) The response requirements can be required by the rules of the law of the law of the law of the law on counter and forced consummation. Lovens's rest rules apply to the equivalent of accountability requirements as far as they fit.

(3) The person who pays tax and tax requirements as a result of the Responsibility of Section 16-11 to 16-13 may require the amount of tax return of the tax and tax liquidate.

Part Article

Responsibility for Tax and Social Security Tax

SECTION 16-10. Parent's Responsibility

Parents are responsible for the formalts and income tax and Social Security and Social Security Tax and Social Security Tax and Social Security are currently working in parents ' business.

Part Article SECTION 16-11. Selkaper's liability

(1) By equation of participant in company as mentioned in the Tax Act Section 2-2 other clause letters a to e, the company is responsible for the formagues and income tax and Social Security tax that cannot be required at the participant. Liking a participant also of fortune and income outside the company, the responsibility includes only such a large portion of the tax and tax requirement that after a relationship-wise distribution falls on fortune in and income from the company.

(2) Companies and device home-hearing in the realm are responsible for income tax and Social Security tax benefits, ttitime, free speech or similar to the ykes to person settled abroad and company and device home-hearting abroad, jf. The tax law Section 2-3 first joints the letters a to g and other clause and Section 3-4 first to third clause.

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 16-12. Fullbroker's Responsibility

Completes for people settled abroad or for foreign company or device home-hearing abroad are responsible for the iresembling formagues and income tax and Social Security tax and Social Security tax benefits of the full-power donor's business in Norway.

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 16-13 Skiing stewards and board member's liability

(1) Skipstewards are responsible for the sufficient of the housing funds held to coverage of the formagues and income tax and Social Security tax as ilignes or which must be predicted ior heralates, after the estate has been taken during the shift of change. The same goes for bankruptcy charges of bankruptcy and income tax and Social Security fees when the estate is responsible for the tax and tax requirement.

(2) Corresponding responsibility incurred each member of the Board of the Board and the management of company and other taxable device, when this dissolves and enterprises of funds are distributed between the owners.

(3) Are the funds outsolded or distributed in case as mentioned in the first and second clause, without the holding of funds for coverage of tax and tax requirements, unpaid taxes and tax is required at the bankruptcy Credits, the heirs or party habiters, which are responsible each for its share of the tax and tax requirement.

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 16-14 Arwinger's Responsibility

Self-shifting heir's solidarity for formagues and income tax and Social Security tax that is ilooked after the time of death, is limited to what the individual has received in heritage ; reliving spouse in unshift living is not responsible for such tax and tax requirements beyond the value of the deceased's share in the estate.

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Responsibility for advance and outlays

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

SECTION 16-20 Responsibility for advance and outlays

(1) If advance traction is not made in accordance with the rules of Chapter 5 or drawn amounts do not be paid in accordance with Section 10-10, those who have the duty to make advance supervisor are responsible for the amount. The same applies if an outset of Section 14-4 will not be made and settlement will not be issued in accordance with Section 10-50 and 14-5. Conceived of making moves still does not involve liability when it is well-made that the relationship is not due to negligence or lack of intentional tactics from employer or anyone in his service. When company or lender is imposed on the tractor duty after Section 5-4 other clauses do not apply to the disclaimer of the third period.

(2) The employer who fails to send pliable message of employment, or that provide incorrect or incomplete information in message or otherwise, is responsible for the charges that could be drawn after Section 14-4 if message or enlightenment was given in the right way. The provisions in the first paragraph third period apply accordingly. Upon determining the responsibility, it shall be added that the move would be put to work 14 days after the service relationship's start, with 10 percent of the accordion.

(3) Public accountability requirements from multiple municipaors can at counter bill, jf. Section 16-1 other clause, countercounts in claims that the employer has on each of the tax rejectors.

(4) The parent law of Section 9 and 11 applies to the equivalent of the accountability requirement.

0	Modified by laws 15 des 2006 # 85, 12 des 2008 No. 1 100, 25 June 2010 # 40.

Part Article SECTION 16-21 Responsibility for tax on stock exchange to foreign shareholder

0	Added by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Responsibility for mervalue tax and inheritance tax

SECTION 16-30. Responsibility for mervalue tax by neglected registration

The Ministry of Law may in regulation determine that the person who received the commodity or service is responsible for the mervalue tax of goods and services from foreign nutrition that has not been registered by representative of the rules of the mervalue tax Act Section 2-1 sixth clause.

0	Modified by laws 19 June 2009 # 58 (ikr. 1 jan 2010 ifg. res. 6 Nov 2009 # 1347), 25 June 2010 # 32 (ikr. 1 July 2010).

Part Article SECTION 16-31 Responsibility for inheritance tax for heirs mv. and gift-engine taxate ¹

(1) When the estate of the estate is private, heirs and reliving spouse, if this one is soldering in the estate, solidarity responsible for the inheritance tax. This still does not apply to heirs that are only attributed to a specific item or sum or a certain income.

(2) Giver is responsible for the inheritance tax of gifts. The same responsibility has reliving spouse in the unshift living by funds that reliving spouse shares out.

(3) In cases as mentioned in Section 3 other clause of law 19. June 1964 # 14 2 about tax on heritage and certain gifts, are also the people who are considered to have acquired the funds, responsible for the inheritance tax.

(4) The rules in the first to third clause do not apply to the tax amounts of deductible by Section 10-32.

0	Modified by law 9 des 2005 # 115.
1	Law 19 June 1964 No. 14 about tax on inheritance and certain gifts are lifted by law 13 des 2013 No. 110.
1	Raised, see note to the paragrafheading.

Part Article

Responsibility of prefertiveness

SECTION 16-40. Responsibility for erenlisting of motor vehicles and boats

By the transfer of motor vehicles and boats and supporter of motor vehicles and boats are erenlisters responsible for the final term of special fees by law 19. June 1959 No. 2 about fees regarding motor vehicles and boats Section 6 first joints, and for such particular charges incurred after the expiration of the last term forward to the over-dragon pass.

Part Article SECTION 16-41. Responsibility for user of motor vehicles

The one that at the wrongful use of marked mineral oil and tax-free biodiesel has outline right across motor vehicles, is responsible for tax by such use, jf. law 19. May 1933 # 11 about prefertiveness Section 4, when he has the benefit of the injustices use.

0	Modified by law 11 des 2009 # 124 (ikr. 1 jan 2010).

Part Article SECTION 16-42 Responsibility of tax-free delivery of goods and services

The Ministry of Law can in regulation determine that the recipient of tax-free goods and services that are otherwise tax-liquidate after law 19. May 1933 # 11 about prefertiveness, is responsible for the tax if the person does not meet the terms of tax freedom. In such cases, the provider is also responsible for the tax if he knew or should have known that the terms of tax exemption were not met.

Part Article

Responsibility for income tax, Social Security and Mervalue Tax

0	The headline added by law 11 des 2009 number 124 (ikr. 1 jan 2011).

SECTION 16-50 Responsibility for income tax, Social Security and mersecurities tax for private employer

(1) The buyer of services, or goods together with services, can be made co-responsible for income tax, Social Security and mervalue tax as the nutritional has neglected, if the settlement exceeds 10,000 crowns and is not paid via bank or other enterprise with the right to drive payment.

(2) The Ministry can in regulation provide further regulations on the containment, padding, and review of the determination in the first clause, herding determining regulations on the calculation of the accountability requirement.

0	Added by law 11 des 2009 # 124 (ikr. 1 jan 2011).

Part Article SECTION 16-51 Oppregivers responsibility for parenting taxes, employer tax and advance stretch

0	Added by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Chapter 17. Repost

SECTION 17-1. Process arrangement in immigration matters

(1) The state is suing by compulsitation, temporary safeguards, bankruptcy petition mv. in connection with the incremation and safeguards of tax and tax requirements after this law. State's parentposition is being practiced by the input authority of the claim, jf. Chapter 2.

(2) Upon transfer of the dispute to the applicant's shapes with the decision of the basis of the tax or tax requirement after compulsiveness Act Section 6-6 third clause, the common rules of the League Act shall apply Section 11-1 for equations decisions. For the rest tax and tax requirements, the rules regarding the exercise of the partsposition in matters of the claim of the claim of the claim of the claim.

(3) The Ministry can provide instruction on the exercise of the state's party position in general and in individual case. The Ministry can in individual cases or in groups of cases take over the exercise of the state's party position or transfer it to another organ in the IRS.

(4) When the court in case of compultigation or temporary fuse finds that the accusation shall only pay a portion of the tax or tax requirement determined by the ligation decision or the management of the tax bill shall be foravalence. the amount that will advance of a new determining in accordance with the ruling or verdict.

(5) After the expiration of the deadline of the League Law Section 11-1 fourth clause, the league decision cannot be brought into trial on the case of compulsiveness or temporary safeguards. Such trial should still always be required until three months after the forage as it clages over. The first and second period applies to the corresponding search of the lawsuits after the mervalue tax law Section 20-1 third clause and the tollaw Section 12-14 first clause. It can be given refresher for the overpass of the deadline by the rules of the dispute section Section 16-12 to 16-14.

(6) Final court decision and settlement is binding on all the tax rejectors.

0	Modified by law 17 June 2005 # 90 (ikr. 1 jan 2008 ifg res. 26 jan 2007 # 88) that changed by law 26 jan 2007 # 3. 10 des 2010 # 69 (ikr. 1 jan 2011), 19 June 2015 # 54 (ikr. 1 jan 2016). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 17-2 Process arrangement in other cases

(1) Righteous trial of other decisions following the tax bill aimed at the state as a lawsuit sued. Search targets will be placed for the court in the district where the attack of the attack has been hit in the first court when tax recalls for the entry-level authority. Search targets in cases where the tax office is the acquisition authority shall be placed after the vernegate rules of law 17. June 2005 No. 90 about mediation and trial in civil disputes (the dispute law). State's parentposition is being inited by the input authority of the claim. The provisions of Section 17-1 third and sixth joints apply accordingly.

(2) The first clause does not apply to decisions about interest at change, jf. SECTION 11-2. In such matters, the common rules apply to the equation Act Section 11-1 and the process laws.

0	Modified by laws 15 des 2006 # 85 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371) who changed by law 14 des 2007 # 113, 19 June 2015 # 54 (ikr. 1 jan 2016). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Chapter 18. Punishment

SECTION 18-1. Punishment at the avoidance of advance of advance

(1) The obligation to make advance traction after chapter 5, and which fail to make or ensure that it is made in calculation and move, herding separation after Section 5-12, punishable by fine or prison until 2 years. With fine or prison until 1 year, gross negligence is punishable by the first period.

(2) Punishment does not come to the Applicability of action as mentioned in the first clause if the amounts that are or should be drawn, nonetheless, are being paid to the right time.

0	Modified by law 19 June 2015 # 65 (ikr. 1 oct 2015). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 18-2. Punishment at violation of the Enlightenment mv.

(1) The applicant or seeks to work that the acquisition of tax and tax requirements is prevented or significantly difficulties, by exempting the information or by providing incorrect information to the determining or inrequired authorities, is punishable by fine or prison until 2 years. With fine or prison until 1 year, gross negligence is punishable by the first period.

(2) The way other than mentioned in Section 18-1 or this paragrafs first clause gives incorrect information to the determining or inrequired authorities, is punishable by fine or prison until 2 years. With fine or prison until 1 year, gross negligence is punishable by the first period.

(3) With fine or jail until 2 years, it is punishable by the failing to co-appear to control examination after Section 5-13 and 5-14.

0	Modified by law 19 June 2015 # 65 (ikr. 1 oct 2015).

Part Article Section 18-3. (Raised by law 19 June 2015 # 65 (ikr. 1 oct 2015).) Part Article

Chapter 19. Ipowertrecation, transition regulations and changes in other laws

SECTION 19-1. Istrontrecation

(1) The law applies from the time the King decides. 1 The king can put into effect the law to different time for requirements as mentioned in Section 1-1 other and third joints. The king can further put into effect the individual parts of Section 19-3 to different time. 2

(2) Law 21. November 1952 # 2 about the payment and encrowing of tax (tax law) repeatless from the time the King decides. 3

0	Modified by law 14 des 2007 # 110.
1	Ifg. res. 21 des 2007 # 1616 shall the law apply from 1 jan 2008 with exceptions for the following requirements where the Act shall apply from 1 jan 2009 : a. Requirements mentioned in the Section 1-1 (2) the letters a to d, b. claims by the league law and c. requirements mentioned in the Section 1-1 (3), and as determined in the co-laws of the laws mentioned in the Section 1-1 (2) letter a-d.
2	Ifg. res. 21 des 2007 # 1616 to Section 19-3 # 1, 2, 4, 5, 7 and 8 apply from 1 jan 2008, while the other parts of Section 19-3 shall apply from 1 jan 2009.
3	From 1 jan 2009 ifg. res. 21 des 2007 # 1616

Part Article SECTION 19-2. transition regulations

The Ministry can provide transitional regulations, herunder providing transition regulations related to changes in the rules of additional taxes.

0	Modified by laws 14 des 2007 # 110, 11 des 2009 # 124.

Part Article SECTION 19-3. Changes in other laws

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Part Article